§ Mr. Onslowasked the Chancellor of the Exchequer by what authority Her Majesty's Commissioners for Customs and Excise are empowered, when registering applicants for treatment as a taxable person for VAT purposes, to reserve the right to vary the conditions of registration or to impose new conditions at any time.
§ Mr. Robert SheldonParagraphs 7 and 11(b) of Schedule 1 to the Finance Act 1972 relate to circumstances in which persons not liable to be registered may nevertheless request registration. They empower the Commissioners to register such persons subject to such conditions as they think fit to impose. Against the possibility that circumstances may change, one of the conditions imposed at the time of registration is that the Commissioners reserve the right to vary or add to the conditions at any time.